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Chapter 82.45 RCW

EXCISE TAX ON REAL ESTATE SALES

RCW Sections

82.45.010"Sale" defined.
82.45.020"Seller" defined.
82.45.030"Selling price," "total consideration paid or contracted to be paid," defined.
82.45.032Additional definitions.
82.45.033"Controlling interest" defined.
82.45.035Determining selling price of leases with option to purchase -- Mining property -- Payment, security when selling price not separately stated.
82.45.060Tax on sale of property.
82.45.065Tax preferences -- Expiration dates.
82.45.070Tax is lien on property -- Enforcement.
82.45.080Tax is seller's obligation -- Choice of remedies.
82.45.090Payment of tax and fee -- Evidence of payment -- Recording -- Sale of beneficial interest.
82.45.100Tax payable at time of sale -- Interest, penalties on unpaid or delinquent taxes -- Notice -- Prohibition on certain assessments or refunds -- Deposit of penalties.
82.45.105Single-family residential property, tax credit when subsequent transfer of within nine months for like property.
82.45.150Applicability of general administrative provisions -- Departmental rules, scope -- Real estate excise tax affidavit form -- Departmental audit.
82.45.180Disposition of proceeds.
82.45.190Exemptions -- State route No. 16 corridor transportation systems and facilities.
82.45.195Exemptions -- Standing timber sales.
82.45.197Exemptions -- Inheritance -- Documents required.
82.45.210State assistance for county electronic processing and reporting of taxes -- Grant program.
82.45.220Failure to report transfer of controlling interest.
82.45.900Chapter 82.46 RCW ordinances in effect on July 1, 1993 -- Application under chapter 82.45 RCW.

Notes:

     Savings -- Audits, assessments, and refunds -- Disposition of certain funds -- 1982 c 176; 1980 c 154: "Chapter 154, Laws of 1980 shall not be construed as invalidating, abating, or otherwise affecting any existing right acquired or any liability or obligation incurred under the provisions of the statutes amended or repealed, nor any process, proceeding, or judgment involving the assessment of any property or the levy or collection of any tax thereunder, nor the validity of any certificate of delinquency, tax deed or other instrument of sale or other proceeding thereunder, nor any criminal or civil proceeding instituted thereunder, nor any rule, regulation or order promulgated thereunder, nor any administrative action taken thereunder: PROVIDED, That the department of revenue may conduct audits, make assessments, and grant refunds under RCW 82.45.100 and 82.45.150 with respect to any sale. Funds received by the county treasurer as payment of a tax liability incurred under a statute repealed by chapter 154, Laws of 1980 shall be paid and accounted for as provided in RCW 82.45.180." [1982 c 176 § 3; 1980 c 154 § 15.]

     Purpose -- 1980 c 154: "It is the intent of this 1980 act to simplify the bookkeeping procedures for the state treasurer's office and for the school districts but not to impact the amount of revenues covered by this 1980 act to the various counties and other taxing districts." [1980 c 154 § 16.]

     Effective dates -- 1980 c 154: "Sections 17, 18, and 19 of this act are necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately. The remainder of this act shall take effect on September 1, 1981." [1980 c 154 § 20.]

     Severability -- 1980 c 154: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1980 c 154 § 21.]